I could be wrong, but it seems to me that the performance doesn't come from the computer, it comes from the programming. They all do the same thing: alter timing and fuel delivery. Beyond that, the only differences are installation and ease of use. I'm sure there are slight differences in map resolution, but it's not going to make a huge difference.
I have a quick question, though. Are there any setups out there that take extra sensors into account for on-the-fly learning? I'm talking about atmospheric pressure (barometer), air temp, humidity, etc.